$16.$ Watch Corporation has US source income for the current year of sa million, foreign source income from Country X of s$3$ million, and foreign source income from Country ver si million, for total taxable income of so million. Watch paid s$900,000$ of income tax to Country X and $$480,000$ of income tax to Country Y$.$ Compute Watch's U$.$S$.$ income tax, assuming the foreign source income does not qualify as FDII.$^4$